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1、注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀12注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀3注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀4注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀5注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀6注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀7注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀8注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀9注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀10注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀11注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀12注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀13注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀14注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀15注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀16注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀17注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀18注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀19注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀20注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀21注冊(cè)會(huì)計(jì)師審計(jì)
2、職業(yè)特點(diǎn)優(yōu)秀22注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀23注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀24注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀25注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀26注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀27注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀28注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀29注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀30注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀31注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀32注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀33注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀34注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀35注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀36注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀37注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀38注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀39注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀 目標(biāo)標(biāo)標(biāo)標(biāo) 獲取、評(píng)價(jià)審計(jì)證據(jù) 判斷相符 程度
3、 審計(jì)報(bào)告 既定標(biāo)準(zhǔn) 經(jīng)濟(jì)活動(dòng)與經(jīng)濟(jì)事項(xiàng)認(rèn)定 40注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀41注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀42注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀43注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀44注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀45注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀46注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀47注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀48注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀49注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀50注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀51注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀52注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀53注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀54注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀55注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀 由于早期獲取審計(jì)證據(jù)的方法比較簡(jiǎn)單，注冊(cè)會(huì)計(jì)師將大部分精力投向會(huì)計(jì)憑證和
4、賬簿的詳細(xì)檢查。這種審計(jì)方式是圍繞會(huì)計(jì)憑證、會(huì)計(jì)賬簿和財(cái)務(wù)報(bào)表的編制過(guò)程來(lái)進(jìn)行的，注冊(cè)會(huì)計(jì)師通過(guò)對(duì)賬表上的數(shù)字進(jìn)行詳細(xì)核實(shí)來(lái)判斷是否存在舞弊行為和技術(shù)上的錯(cuò)誤。注冊(cè)會(huì)計(jì)師通?；ㄙM(fèi)大量的時(shí)間進(jìn)行檢查、核對(duì)、加總和重新計(jì)算。 56注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀57注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀 以?xún)?nèi)部控制為基礎(chǔ)的審計(jì)方法，強(qiáng)調(diào)對(duì)內(nèi)部控制的測(cè)試和評(píng)價(jià)。如果測(cè)試結(jié)果表明內(nèi)部控制運(yùn)行有效，那么內(nèi)部控制就值得信賴(lài)，注冊(cè)會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的審計(jì)只需抽取少量樣本便可以得出審計(jì)結(jié)論；如果測(cè)試結(jié)果表明內(nèi)部控制運(yùn)行無(wú)效，那么內(nèi)部控制就不值得信賴(lài)，注冊(cè)會(huì)計(jì)師對(duì)財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的審計(jì)需要視情況擴(kuò)大審計(jì)范圍，檢查足夠數(shù)量的
5、樣本，才能得出審計(jì)結(jié)論。 58注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀59注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀60注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀 （2）為了控制檢查風(fēng)險(xiǎn)，注冊(cè)會(huì)計(jì)師需設(shè)計(jì)和實(shí)施進(jìn)一步審計(jì)程序以確保最終將審計(jì)風(fēng)險(xiǎn)控制在可接受的低水平； （3）在對(duì)財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的“識(shí)別、評(píng)估和應(yīng)對(duì)”過(guò)程中必須考慮舞弊。61注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀62注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀63注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀64注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀65注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀66注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀67注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀68注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀69注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀70注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀71注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀72注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀73注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀74注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀75注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀76注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀77注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀78注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀79注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀80注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀81注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀82注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀83注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀84注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀85注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀
注冊(cè)會(huì)計(jì)師審計(jì)職業(yè)特點(diǎn)優(yōu)秀課件
